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Financial statements

AsiaStrategy financial statements

Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data AsiaStrategy files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2022FY2024FY2024FY2025
Revenue14.218.817.611
Cost of revenue1317.416.210.6
Gross profit1.261.371.420.38
Selling and marketing0.220.160.060.15
General and administrative0.850.681.131.81
Operating expenses1.070.851.191.96
Operating income0.190.530.23-1.58
Interest expense0.170.340.280.3
Interest income0000.12
Other non-operating income-0.12-0.31-0.2814
Pre-tax income0.080.21-0.0512.5
Income tax00.02-0.010.16
Net income0.070.2-0.0412.3
EBITDA0.20.530.23-1.57
EPS, basic0.000.01-0.000.51
EPS, diluted0.000.01-0.000.50
Shares, basic (weighted)202020.624.2
Shares, diluted (weighted)202020.624.7

Balance sheet

FY2022FY2024FY2024FY2025
Cash and equivalents1.181.52.641.46
Receivables0.140.04
Inventory22.177.13
Other current assets000.03
Total current assets4.65.8332.1
Property, plant and equipment000
Lease right-of-use assets0.83
Total assets5.576.6339.7
Accounts payable0.280.063.48
Deferred revenue0.10.010.02
Short-term debt2.361.951.17
Total current liabilities2.752.034.94
Long-term debt3.413.232.99
Total liabilities6.165.2517.9
Total debt5.775.184.16
Paid-in capital0210.1
Retained earnings-0.6-0.6411.7
Other comprehensive income00-0.01
Shareholders' equity-0.79-0.591.3721.8
Total equity-0.79-0.591.3721.8
Total liabilities and equity5.576.6339.7
Shares outstanding2022.224.9

Cash flow statement

FY2022FY2024FY2024FY2025
Net income0.070.2-0.0412.3
Depreciation and amortization0000
Deferred income tax-0-0-0.010.16
Change in receivables-0.250.170.15-0.04
Change in inventory-1.431.15-0.16-4.95
Change in payables-0.20.03-0.223.42
Cash from operations-2.161.36-0.46-4.32
Capital expenditures-0
Cash from investing-15
Debt repaid-1
Stock issued2
Dividends paid-0.45
Cash from financing1.98-1.051.9717.8
Exchange rate effect-0-00.02-0.02
Net change in cash-0.180.311.52-1.56
Free cash flow-4.33
Interest paid0.170.340.280.23
Income taxes paid0.11-0.050.040.04

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $2.00 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin3.5%Gross profit / revenue.
Operating margin-14.3%Operating income / revenue.
EBITDA margin-14.3%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin113.4%Pre-tax income / revenue.
Net margin111.9%Net income / revenue.
FCF margin-39.4%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-39.3%Cash from operations / revenue.
Effective tax rate1.3%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)106.1%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)53.0%Net income / average total assets.
Return on invested capital (ROIC)-11.0%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
Capex / revenue0.0%Capital expenditures / revenue.
D&A / revenue0.0%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-37.7%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-8.3%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y-73.1%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-32.9%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating income growth, 1y-790.0%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-785.7%EBITDA vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y454.8%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS CAGR, 3y418.3%Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y1,487.0%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y499.4%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y19.5%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y7.2%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio6.51xCurrent assets / current liabilities.
Quick ratio0.31x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.30x(Cash + short-term investments) / current liabilities.
Debt / equity0.19xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets10.5%Total debt / total assets.
Liabilities / assets45.1%Total liabilities / total assets.
Net debt$2.7MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-5.32xOperating income / interest expense.
Working capital$27.2MCurrent assets - current liabilities.
Tangible book value$21.8MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.47xRevenue / average total assets.
Fixed asset turnover4,147xRevenue / average property, plant and equipment.
Inventory turnover2.28xCost of revenue / average inventory.
Days inventory160 days365 x average inventory / cost of revenue.
Receivables turnover256xRevenue / average receivables.
Days sales outstanding1 days365 x average receivables / revenue.
Days payables61 days365 x average accounts payable / cost of revenue.
Cash conversion cycle100 daysDays inventory + days sales outstanding - days payables.
FCF conversion-35.2%Free cash flow / net income, when net income is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.50Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic$0.51Net income per basic share, as reported (split-adjusted).
Revenue per share$0.45Revenue / diluted weighted shares.
FCF per share-$0.18Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.18Cash from operations / diluted weighted shares.
Book value per share$0.88Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.88Tangible book value / shares outstanding.
Cash per share$0.06(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$49.7MShare price x shares outstanding.
Enterprise value$52.4MMarket cap + total debt - cash - short-term investments.
P/E4.05xMarket cap / net income. Only when net income is positive.
P/S4.53xMarket cap / revenue.
P/B2.28xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.28xMarket cap / tangible book value, when positive.
EV/Sales4.77xEnterprise value / revenue.
FCF yield-8.7%Free cash flow / market cap.
Earnings yield24.7%Net income / market cap (the inverse of P/E).
PEG0.01xP/E / EPS growth per year over 3 years (in percent). Only when both are positive.
What was AsiaStrategy's revenue in fiscal 2025?

AsiaStrategy reported revenue of $11.0M for fiscal 2025, 37.7% lower than the year before.

Was AsiaStrategy profitable in fiscal 2025?

Yes. Net income was $12.3M, a net margin of 111.9%.

How much free cash flow did AsiaStrategy generate in fiscal 2025?

Cash from operations of $4.3M minus capital expenditures of $4.8K left free cash flow of -$4.3M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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